Exhibit 7.1



MAXCOM TELECOMUNICACIONES, S.A.B. DE C.V.

COMPUTATION OF RATIO OF EARNINGS TO FIXED
CHARGES IN ACCORDANCE WITH

U.S. GAAP



|                                          |  | Year ended December 31,                                               |         
|----------------------------------------- |  | --------------------------------------------------------------------- | --------
|                                          |  | 2011                                                                  |         
|                                          |  | (thousands constant December 31, 2007 pesos for 2007 and thousands of |         
|                                          |  |                                                                       |         
|                                          |  |                                                                       |         
|Income (Loss) Before Income Tax           |  |                                                                       | (536,955
|Determination of the Ratio Fixed charges: |  |                                                                       |         
|Interest expense                          |  |                                                                       | 319,704 
|Interest capitalized during period        |  |                                                                       | 4,819   
|Rental expense                            |  |                                                                       | 24,337  
|Amortization of Debt issuance costs       |  |                                                                       | —       
|Total fixed charges                       |  |                                                                       | 348,860 
|Earnings:                                 |  |                                                                       |         
|Income (loss) from continuing operations  |  |                                                                       | (545,308
|Fixed charges                             |  |                                                                       | 348,860 
|Amortization of capitalized interest      |  |                                                                       | 28,841  
|Less: interest capitalized during period  |  |                                                                       | (4,819  
|Total earnings                            |  |                                                                       | (172,426
|Ratio of Earnings to Fixed Charges        |  |                                                                       | (0.49   
|Insufficiency (sufficiency)               |  |                                                                       | 521,826 











MAXCOM TELECOMUNICACIONES, S.A.B. DE C.V.

COMPUTATION OF RATIO OF EARNINGS TO FIXED
CHARGES IN ACCORDANCE WITH MFRS



|                                          |  | Year ended December 31,                                               |         
|----------------------------------------- |  | --------------------------------------------------------------------- | --------
|                                          |  | 2011                                                                  |         
|                                          |  | (thousands constant December 31, 2007 pesos for 2007 and thousands of |         
|                                          |  |                                                                       |         
|                                          |  |                                                                       |         
|Income (Loss) Before Income Tax           |  |                                                                       | (553,094
|Determination of the Ratio Fixed charges: |  |                                                                       |         
|Interest expense                          |  |                                                                       | 310,177 
|Interest capitalized during period        |  |                                                                       | 14,346  
|Rental expense                            |  |                                                                       | 24,337  
|Amortization of Debt issuance costs       |  |                                                                       | —       
|Total fixed charges                       |  |                                                                       | 348,860 
|Earnings:                                 |  |                                                                       |         
|Income (loss) from continuing operations  |  |                                                                       | (553,094
|Fixed charges                             |  |                                                                       | 348,860 
|Amortization of capitalized interest      |  |                                                                       | 26,632  
|Less: interest capitalized during period  |  |                                                                       | (14,346 
|Total earnings                            |  |                                                                       | (191,948
|Ratio of Earnings to Fixed Charges        |  |                                                                       | (0.55   
|Insufficiency (sufficiency)               |  |                                                                       | 540,808